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Working out your Corporation Tax rate and getting reliefs and other deductions from your Corporation Tax bill
The Corporation Tax rate for company profits is 25% You pay Corporation…
You can deduct the costs of running your business from your profits before…
Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and innovations.
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
Your limited company usually pays Corporation Tax on the profit…
The gain is usually the difference between what you paid for the asset and…
‘Intangible assets’ include intellectual property and business reputation…
Unincorporated associations are organisations set up through an agreement between a group of people who come together for a reason other than to make a profit
When your company or organisation pays Corporation Tax - paying, reporting and dormant companies
Incorporate a private limited company - register it with Companies House and rules on directors, shares, articles of association and telling HMRC about the company
What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
How to complete supplementary pages CT600B and what information you need to include.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
These technical notes explains the operation of s1305A, including examples of how the legislation will apply.
Find statistics for Corporation Tax receipts and liabilities.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
How to work out payments and when you should make them if your company’s annual taxable profits are between £1.5 million and £20 million.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
How to work out and claim Corporation Tax relief on trading losses.
Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
How to prepare a Company Tax Return for your limited company or unincorporated association - deadlines, corrections and penalties
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